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PART VIIIU.K. ADMINISTRATION AND COLLECTION

MiscellaneousU.K.

259 Inspection of records.U.K.

Section 16 of the M1Stamp Act 1891, section 56 of the M2Finance Act 1946 and section 27 of the M3Finance (No.2) Act (Northern Ireland) 1946 (inspection of public records and records of unit trusts) shall apply in relation to [F1inheritance tax] as they apply in relation to stamp duties.

Textual Amendments

F1 See Finance Act 1986 s. 100(1)and (2)—for any liability to tax arising on and after 25July 1986any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.

Marginal Citations

M31946 c.17. (N.I.).